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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JIMEKA
Farradhi, Muhammad
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Economics, Econometrics & Finance Social Sciences Other

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Efektivitas Internal Control over Financial Reporting (ICFR) pada project konstruksi perusahaan BUMN karya Farradhi, Muhammad; Hartanti, Dwi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 7 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i7.3049

Abstract

This study explores how the BUMN Karya Company's building project team in Aceh implemented Internal Control over Financial Reporting (ICFR). This research is based on the many incidents of building project fraud by corporations, which affects financial statements that cannot provide peace of presentation. This study uses case studies and descriptive analysis to measure ICFR effectiveness using the Guidance for Smaller Public Companies Reporting on Internal Control over Financial Reporting (2006) and the COSO Framework. Interviews and BUMN Karya project team business process documents provided research data. The study concluded that the deployment of ICFR in three important business processes of the company based on withdrawals discovered two BUMN Karya project team business processes with an ICFR evaluation in the material weekness category and one in the control deficiency category. The investigation shows that the project construction team's business processes need modification for credible financial reports. Thus, this research can contribute to ICFR literature to ensure financial report secrecy.
PENGARUH PENERAPAN SISTEM ENTERPRISE RESOURCE PLANNING (ERP) DAN KUALITAS SISTEM INFORMASI AKUNTANSI TERHADAP EFEKTIVITAS PENGENDALIAN INTERNAL ATAS PELAPORAN KEUANGAN PADA PT WASKITA KARYA TBK (STUDI EMPIRIS UNIT KERJA YANG BERADA DI BAWAH KANTOR DIVISI I INFRASTRUKTUR) Farradhi, Muhammad; Evayani, Evayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 3 (2020): Agustus 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This paper is intended to determine the application of Enterprise Resource Planning (ERP) applications and the quality of accounting information systems towards the implementation of internal control over financial reporting at PT. Waskita Tbk. The population in this study was PT Waskita Tbk employees who were under the Division I office in charge of the Sumatran region with a total population of 552 employees, with a sample used by 100 employees. Data analysis method in this study uses multiple regression analysis. The results showed that the simultaneous Corporate Resource Planning System and the quality of the accounting information system influence significant effect for the assistance of internal control over financial statements. While Enterprise System Resource Planning has a significant effect on internal control over financial reporting, accounting accounting information systems have a significant effect on controlling financial reporting. Researching to improve internal control over reporting, PT. Waskita Tbk. Continue to renew the use of information technology to be able to increase the use of internal control.
Co-Authors Dwi Hartanti Evayani, Evayani